3. Compute the ABC Analysis with following data and classify the part as ABC:

Part	Unit Cost ($)	Annual Usage (Demand)	Total ($) Value	% of Total Value	Cumulative % value	Class
A1	510	60
A2	320	50
A3	350	40
A4	60	90
A5	80	60
A6	30	130
A7	30	100
A8	20	100
A9	20	120
A10	10	180

Class A: %Dollars 70 to 80 %

Class B: %Dollars 15%

Class C: %Dollars 5 to 10%